Match List I with List II:

Choose the correct answer from the options given below:

Correct matching based on Schedule III of the Companies Act, 2013:A. Intangible Assets $\to$ IV. GoodwillB. Short term provision $\to$ I. Provision for taxationC. Long term borrowings $\to$ III. 10% debenturesD. Current liabilities $\to$ II. Trade creditor